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These Regulations are made to prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025

The guidance on applying to pay voluntary NIC when abroad has been updated to remove the requirements to apply by post.

HMRC has issued a briefing explaining its operational activity during the new independent review of the loan charge.

HMRC has published the February 2025 issue of the Employer Bulletin, providing important updates and information relevant to employers and agents.

HMRC has issued a policy paper on employers operating in a designated special tax site in a freeport or investment zone being required to provide their employee’s workplace if they are claiming the secondary Class 1 NIC relief through their payroll.

These Regulations are made to amend the Social Security (Contributions) Regulations 2001, SI 2001/1004 to add a requirement for employers who are claiming the zero rate of secondary Class 1 (employer) National Insurance contributions in respect of employees who work in special tax sites in freeports or investment zones in Great Britain, to include the postcode for the address at which the employee works in their Full Payment Submission.

In response to a request from ICAEW, HMRC has confirmed that changes to the company size thresholds in the

HMRC is reducing the late-payment interest rate to 7.00% and the repayment rate to 3.50% from 25 February 2025 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 17 February.

10 February 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

Details of updates to HMRC import, export and customs guidance for the period from 3 to 10 February 2025.

The bonus rates for Save As You Earn (SAYE) share option schemes have been reduced with effect from 21 February 2025.

HMRC guidance on receiving income tax or PAYE repayments on behalf of others has been updated regarding advance electronic signatures.

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTTA 2017) to amend Schedule 13 (relief for acquisitions involving multiple dwellings) which provides a relief from land transaction tax in relation to acquisitions involving multiple dwellings.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

The OECD has published the latest peer review results on preferential tax regimes under BEPS Action 5.

HMRC has published details on the filing of in-year returns for trusts and estates for the 2024-25 tax year.

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

HMRC has updated ‘Find out if and when you need to use Making Tax Digital for Income Tax’ to confirm various points.

Details of updates to HMRC import, export and customs guidance for the period from 28 January to 3 February 2025.